Section 123 in Maharashtra Land Revenue Code, 1966
123. No land revenue to be levied in certain cases of lands within sites of village, town or city.
- No land revenue shall, in the following cases, be levied on lands situated within the sites of a village, town or city and not used for purposes of agriculture, namely:-(a)lands which are exempted from the payment of assessment immediately before the commencement of this Code under the provisions of any law in force before such commencement or which are exempted by virtue of any custom, usage, grant, sanad, order or agreement;(b)residential building sites situated within the sites of a village, town or city which is a non-urban area.
